Fauziati , Popi, and Aza Azlina Md Kassim. “The Effect of Risk Management and E-Filing Usage on Tax Compliance Costs: A Study on Small and Medium-Sized Enterprises in Padang, Indonesia”. International Journal of Psychosocial Rehabilitation 24, no. 1 (February 29, 2020): 944–949. Accessed June 16, 2025. https://www.psychosocial.com/index.php/ijpr/article/view/278.